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We detail the models that have undergone modifications for this informative declaration campaign

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Form 187. Informative Tax Return. Shares or investments representing the capital or assets of collective investment institutions and the annual summary of withholdings and payments on account of IRPF, IS and IRNR in relation to income or capital gains obtained as a result of transfers or redemptions of such shares and units and subscription rights.

Law 11/20021, of July 9, on the prevention and fight against tax fraud, transposing Directive (EU) 2016/1164, of the Council, of July 12, 2016, establishes additional requirements for companies to variable capital investment companies (SICAV) may apply the 1 percent tax rate. This modification is accompanied by a transitional regime for SICAVs that agree to their dissolution and liquidation.

In order to identify these operations, model 187 has been modified, through Order HFP/823/2022, of August 24 (Official State Gazette of August 29):

Provision 14168 of BOE no. 207 of 2022

The modifications contained in the aforementioned Order, with respect to model 187 are:

  • Two new keys are created in the field “ TYPE OF OPERATION ” (position 104 DR):

    • “R” : acquisitions or subscription of shares or participations in IIC that are reinvestment of the liquidation fee of the SICAV.
    • “T” : transmission or cancellation derived from the liquidation of the SICAV.

  • A new field is created “ IDENTIFICATION OF THE COMPANY IN LIQUIDATION OR LIQUIDATED ” (positions 242 to 250 DR)

In this sense, you can consult the information note on the completion in form 187 of the operations related to the transitional regime applicable to SICAVs (DT 41 LIS):

Tax Agency: Informative note on the completion in form 187 of the operations related to the transitional regime applicable to SICAVs (DT 41 LIS)